See Diagram

**Figure 1**

- **Company A**: No assets
- **Company B**: £50m UK land

**Figure 2**

- **Company A**: £75m UK land, £25m other
- **Company B**: £20m other

**Figure 3**

- **Company A**: £60m UK land, £30m other
- **Company B**: £60m UK land

**Company A alone:**

- 0% UK Property rich
- 75% UK Property rich
- 67% UK Property rich

**Companies A and B:**

- 100% UK property rich
- 62.5% UK property rich
- 75% UK property rich